TMI Blog2019 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of processing of bill of entry in customs EDI where the bill of entry which was sent to the officer for assessment, the officer can re-assess or correct the bills of entry. In such a case the officer should have corrected the bills of entry by giving the benefit of an unconditional exemption notification otherwise applicable to the Bill of Entry in question. If such was not the case, then the clerical error of not extending the benefit of an exemption notification (that not claimed by the appellant) can be corrected under Section 154 by the successor of the officer. Two Bills of Entry where no assessment at all was done by the officer but the goods were cleared from the customs EDI systems automatically - HELD THAT:- The refund can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the logs which they imported as it was exempted unconditionally vide Notification No. 21/2012(S.No.56). Accordingly, importer filed refund claims for additional duty amounting to ₹ 4,06,641/-. After examining the refund application, the Assistant Commissioner found that the assessments in the bills of entry in question were final and the importer has not challenged the assessment order. He observed that it is not open for the authority considering the refund to sit in appeal against the assessment by another officer and which has attained finality. He relied on the judgment of the Hon ble Apex Court in the case of Priya Blue Industries Vs Commissioner of Customs [2004 (172) ELT 145 (SC)]. He also relied on the CBEC Circular No. 20/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first appellate authority and submits that the refund was correctly rejected since the bills of entry were finally assessed and were not challenged thereafter. Not claiming the exemption notification is not clerical mistake of the officer of the department and it cannot be corrected by his successor officer under Section 154 of the Customs Act, 1962. 7. I have considered the arguments on both sides and perused the records. The Hon ble Supreme Court in the case of Priya Blue (supra) and Flock India [2000 (120) ELT 285 (SC)] has categorically held that where an assessment order is final a refund claim cannot be filed without first challenging the assessment that was done by the officer. The reason given by the Hon ble Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serial no. 56 exempts goods falling under chapter heading 4403990 from the whole of additional duty of customs without any conditions. I find that the bills of entry in question have all classified the goods in question under chapter heading 4403990 and therefore no additional duty of customs was payable on them. However, this notification was not mentioned by the appellant and therefore no exemption was given to the appellant. This is a clerical error in the bills of entry but not by the officer but by the appellant themselves. In case of processing of bill of entry in customs EDI where the bill of entry which was sent to the officer for assessment, the officer can re-assess or correct the bills of entry. In such a case the officer should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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